Arboretum Great Hills
9600 Great Hills Trail
Austin, TX 78759
(949) 788-8900
(949) 788-8980 fax
March 29, 2012
Ryan Houseal, esq.,
Barbara C. Jacobs, Assistant Director
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Facsimile: 703-813-6982
| Re: | iVoiceIdeas, Inc. |
| Registration Statement on Form S-1 File No. 333-178471 |
Dear Ms. Jacobs and Mr. Houseal:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, iVoiceIdeas, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 to 12:01 a.m. (Eastern Standard Time) on April 2, 2012, or as soon thereafter as is practicable.
In connection with the Company's request for acceleration of the effective date of its Registration Statement on Form S-1, the Company acknowledges the undertakings in Rule 461 and that:
| · | Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
| |
| · | The action of the Commission or the staff, acting pursuant to delegated
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| · | The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
The Registration on Form S-1 has been amended and filed as of March 20, 2012, to satisfy the remaining comment raised by the SEC in its letter to the Company. As no further concerns or comments have been raised by the SEC the Company hereby requests acceleration of the effectiveness of its registration to April 2, 2012.
I hope this response and the request for acceleration are sufficiently satisfactory. If you have any additional inquiries or if there is anythingelse you may require please contact me directly at above referenced telephone number. Thank you in advance for your prompt attention to this matter.
Sincerely:
iVoiceIdeas, Inc.
By: //S// Maurice Stone,
President